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Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Representation Before the IRS. 14 min read, ~2,098 words.
Five preliminary gates: issue ID, criminal screen, competence/time, conflict check, transcripts. Criminal indicators (badges of fraud) trigger Kovel referral; IRC §7525 privilege covers civil matters only, NOT criminal. A Kovel letter extends attorney-client privilege to the EA only when the attorney (not the taxpayer) engages the EA. §10.35 competence includes...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Check Your Understanding
- Exam Shortcuts
Learning objectives
- 2
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